1996 (8) TMI 29 - MADHYA PRADESH HIGH COURT

Extract:
.......nt allowed under section 80HH. In the result, we find that the Tribunal was not right in holding that deduction under section 80-I is to be allowed only on the balance of the income after deducting the relief under section 80HH from the gross total income and accordingly we answer the said question in favour of the assessee and against the Revenue.